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TOWN OF MADISON v. TOWN OF NORRIDGEWOCK

544 A.2d 317 (1988)

TOWN OF MADISON, et al. v. TOWN OF NORRIDGEWOCK.

Supreme Judicial Court of Maine.

Decided July 25, 1988.

Attorney(s) appearing for the Case

Peter H. Barnett (orally), Eames, Sterns & Washburn, Skowhegan, for plaintiffs.

Neal C. Corson (orally), Corson & Shusta, P.A., Madison, for defendant.

Before McKUSICK, C.J., and ROBERTS, GLASSMAN, SCOLNIK and CLIFFORD, JJ.

CLIFFORD, Justice.

Defendant Town of Norridgewock appeals from a judgment of the Superior Court, Somerset County, exempting from property taxation a reservoir and dam owned by the Town of Madison and located in Norridgewock. The Superior Court overruled a decision of the Somerset County Commissioners holding that the property was subject to taxation. We affirm the judgment.

The Town of Madison and the Madison Electric Works, a department of Madison, together...

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